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2004年8月,国家税务总局发布了《关于深圳市地方税务局加强反避税工作情况的通报》(国税函[2004]942号),肯定了深圳地税局开展反避税工作所取得的成绩。本文对深圳地税18年来反避税工作的做法和经验进行了总结,这也是国内反避税工作的一个缩影,为今后反避税工作的全面提高打下了基础。
In August 2004, the State Administration of Taxation issued the Circular on Strengthening the Anti-tax Avoidance Work of Shenzhen Local Taxation Bureau (Guoshuihan [2004] No. 942), affirming the achievements made by Shenzhen Local Taxation Bureau in its anti-tax avoidance work. This article sums up the practices and experiences of anti-tax avoidance work in Shenzhen for 18 years, which is also a microcosm of anti-tax avoidance work in our country and lays the foundation for the all-round improvement of anti-tax avoidance work in the future.